1120-S back to Single Member Disregarded LLC

[JMO]

If an LLC is revoking it's S-election and converting to a disregarded entity (for tax purposes), would the final 1120-S include a 966 Form?

Does the Final Return box get checked, or would it close down the EIN, which is not the intended effect.

[TaxGuyBill]

Based on the "caution" in the instructions, I would guess no.

Before doing trying to change things, double check that it is eligible to convert to a disregarded entity. Unless the S-election was made upon formation of the LLC, there needs to be a five year space between changing elections. In other words, if the S-election was not made upon formation of the LLC, has it been at least 5 years since the S-election was made?